Directions:

COOKIES: In a food processor fitted with the metal blade, combine the flour, 1 cup toasted walnuts, sugar, cocoa powder, salt, and nutmeg. Process until the nuts are finely ground. Add the butter and pulse until blended into the flour mixture and it resembles coarse crumbs.

In a small cup, whisk together the egg yolks, water and vanilla. Add to the flour mixture and process until the dough holds together in a stiff mass. Transfer the dough into a bowl and cover with plastic wrap. Refrigerate for 30 to 60 minutes, until firm but not hard.

Preheat the oven to 350ºF, and cover cookie sheets with parchment paper. Divide the chilled dough in half (keep the piece you are not working on refrigerated). On a lightly floured surface, roll dough out to a thickness slightly less than 1/4-inch. If the top of the dough is sticky, sprinkle it lightly with additional flour.

Using a heart-shaped (or round) cutter 1-1/2 to 2 inches in diameter, cut cookies from the rolled-out dough. Gather the scraps together, re-roll them, and cut additional cookies. As cookies are cut, place them, about 1/2-inch apart, on the prepared cookie sheets.

Bake in preheated oven 8 to 10 minutes, until the cookies look dry. Cool about 2 minutes, then transfer to racks to cool completely before filling. Continue rolling, cutting and baking until all the dough is used.

ASSEMBLE AND DECORATE COOKIES: Place half of the baked cookies in a single layer on a large baking sheet. Spread each one with about 1/2 teaspoon of jam, then top with a second cookie. When all the cookies have been filled, top each with about 1/2 teaspoon melted chocolate, spreading the chocolate with the back of a spoon. Sprinkle the chocolate lightly with finely chopped walnuts. Let the cookies stand 2 to 3 hours, or until the chocolate if firm, then store them in an airtight container.

Makes 40 to 50 cookies.

AN OPTIONAL ALTERNATIVE TO ROLLING OUT THE DOUGH: For an easy, though not heart-shaped variation, the dough can be chilled, sliced and baked like refrigerator cookies. Place the prepared dough on a lightly floured surface and divide it in half. With your hands, roll and pat each piece into a log about 9-inches long and 1-1/2 inches across. Wrap in plastic wrap and chill for several hours, until firm. (The dough will keep refrigerated for several days.) Cut the logs into slices slightly less than 1/4-inch thick, then bake, fill and decorate as directed above.

Variations:

Nutritional analysis is based on 48 cookies, using 2/3 cup jam. If using sweetened cocoa powder or less jam, adjust the nutritional analysis.

Tips:

For a special gift, wrap cookies in a container with a bright bow.

Depending on size of the oven and baking sheets, preparation and baking times may vary.